Accounting Standards Board Newsletter #1

Accounting Standards Board
Newsletter #1 - May 2022

In this edition of the Newsletter:

Municipalities, join us for a GRAP update

What is the purpose of the session?

In preparation for the year ending 30 June 2022, the ASB will be hosting a GRAP Update for municipalities and municipal entities.

The ASB will share high-level information on the following topics:

09:00 to 09:15	GRAP Reporting Framework effective from 1 April 2021	Elizna van der Westhuizen
09:15 to 09:45	Applying economic substance over legal form	Jeanine Poggiolini
09:45 to 10:30	The effect of past decisions about materiality on future financial statements	Jeanine Poggiolini
10:30 to 10:45	Comfort break
10:45 to 11:15	Preliminary results of the review of compliance with GRAP 24 on presenting budget information in financial statements	Elizna van der Westhuizen
11:15 to 11:35	Newly issued FAQs	Elizna van der Westhuizen
11:35 to 12:00	Overview of Exposure Drafts available for comment	Amanda Botha
12:00 to 12:30	What’s new internationally?	Amanda Botha

Logistics

The meeting will be held virtually on Teams. Please send an email to juliannev@asb.co.za to receive the electronic invitation. There is no cost for attending the session.

We look forward to interacting with you.

Disclaimer

The Newsletter has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved or otherwise acted on by the Board.

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